
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6312]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter B--Receipt of Payment
 
[Sec. 6312. Repealed. Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 
        17, 1971, 85 Stat. 5]
        
    Section, act Aug. 16, 1954, ch. 736, 68A Stat. 777, permitted the 
Secretary to receive Treasury bills, notes and certificates of 
indebtedness issued by the United States in payment of any internal 
revenue taxes or stamps.


                        Effective Date of Repeal

    Section 4(a) of Pub. L. 92-5 provided that the repeal of this 
section is effective with respect to obligations issued after Mar. 3, 
1971.


                                 Repeals

    Pub. L. 92-5, title I, Sec. 4(a)(2), Mar. 17, 1971, 85 Stat. 5, 
which repealed this section and provided for the effective date of that 
repeal, was itself repealed by Pub. L. 97-258, Sec. 5(b), Sept. 13, 
1982, 96 Stat. 1068, 1081.
